2017/1823 / 23
Source audit opinions
Trends & history
One year is a snapshot. History tells a story.
Follow the money, the maintenance and the audit record through time. Read the trajectory alongside the reporting gaps, then trace each figure to its source.
Build your historical viewFinancial years end in June. The year entered is the ending year.
Verified audits & accountability coverage: 2010/11–2023/24. Individual years and municipalities may have gaps.
Explore full historyReported uses the available population each year. Consistent keeps only municipalities with the required inputs in every selected year.
Audits & accountability / All municipality categories
Download annual CSVFree State2017/18 2023/24
Current geography applied to historical records. National and provincial views follow today’s municipality codes. Predecessor codes are excluded, and newer municipalities have gaps before formation. This is not a reconstruction of every historical national boundary.
Reported cohort: 23 codes selected. Reporting populations can change from year to year; inspect the coverage below.
Clean / reported opinions · 2023/240%Latest selected financial year; unavailable values remain missing
Matched reporting · 2023/2423 / 23Source audit opinions / selected codes
Historical reporting policyReportedReported populations may differ between years
Read this view with care
- National and provincial sums across all categories include overlapping local and district mandates; these are not population-normalised measures.
- Financial and audit records inform scrutiny but do not establish service quality, corruption or political causation.
The auditor’s record
A history of opinions. With the evidence.
Unqualified - Emphasis of Matter items
unqualified_emphasis_of_matterQualifiedqualifiedDisclaimer of opiniondisclaimerOutstandingoutstandingNo source opinionSeparate from an outcomeSource opinion counts by year
Counts · selected municipality codesMissing opinions are shown separately. Exact source codes are retained, including unfamiliar codes. Only the exact source code “unqualified” counts as clean; emphasis-of-matter opinions are distinct.
Clean opinions among reported audits
Percent of reported source opinionsView exact figures
| Financial year | Clean / reported audit opinions |
|---|---|
| 2017/18 | 0% |
| 2018/19 | 0% |
| 2019/20 | 0% |
| 2020/21 | 0% |
| 2021/22 | 0% |
| 2022/23 | 0% |
| 2023/24 | 0% |
The denominator is reported source audit opinions, not all selected codes. A year with no source opinions remains a gap, not a zero-percent clean-audit year.
Year by year, municipality by municipality
The source opinion grid.
Open an opinion to view its source audit report where a link is provided. “No record” means an opinion is missing from the preserved evidence; it is not a failed or clean audit.
| Municipality | 2017/18 | 2018/19 | 2019/20 | 2020/21 | 2021/22 | 2022/23 | 2023/24 |
|---|---|---|---|---|---|---|---|
| DihlabengFS192 · Free State | Qualified | Qualified | Qualified | Qualified | Qualified | Outstanding | Qualified |
| Fezile DabiDC20 · Free State | Qualified | Disclaimer | Qualified | Qualified | Qualified | Qualified | Qualified |
| KopanongFS162 · Free State | Qualified | Outstanding | Disclaimer | Outstanding | Qualified | Qualified | Outstanding |
| LejweleputswaDC18 · Free State | Emphasis | Emphasis | Emphasis | Emphasis | Emphasis | Emphasis | Emphasis |
| LetsemengFS161 · Free State | Qualified | Qualified | Qualified | Qualified | Qualified | Qualified | Qualified |
| MafubeFS205 · Free State | Disclaimer | Outstanding | Qualified | Outstanding | Qualified | Outstanding | Outstanding |
| Maluti-a-PhofungFS194 · Free State | Outstanding | Outstanding | Disclaimer | Outstanding | Outstanding | Outstanding | Outstanding |
| MangaungMAN · Free State | Qualified | Qualified | Emphasis | Emphasis | Qualified | Qualified | Qualified |
| MantsopaFS196 · Free State | Qualified | Outstanding | Qualified | Outstanding | Qualified | Qualified | Qualified |
| MasilonyanaFS181 · Free State | Outstanding | Outstanding | Outstanding | Outstanding | Disclaimer | Disclaimer | Outstanding |
| MatjhabengFS184 · Free State | Qualified | Outstanding | Qualified | Qualified | Qualified | Qualified | Outstanding |
| MetsimaholoFS204 · Free State | Qualified | Qualified | Qualified | Qualified | Qualified | Qualified | Qualified |
| MohokareFS163 · Free State | Qualified | Qualified | Qualified | Outstanding | Qualified | Disclaimer | Outstanding |
| MoqhakaFS201 · Free State | Emphasis | Qualified | Qualified | Qualified | Emphasis | Outstanding | Qualified |
| NalaFS185 · Free State | Qualified | Disclaimer | Qualified | Outstanding | Qualified | Qualified | Qualified |
1–15 of 23
The population behind the trend
Reporting coverage, year by year.
Counts show available matched records against selected codes. They are not counts of municipalities known to exist historically. A missing value is never treated as zero.
2018/1923 / 23
Source audit opinions
1 source review flagsReporting gaps
1 reported municipal records trigger source quality checks; arithmetic is retained for review.
2019/2023 / 23
Source audit opinions
2020/2123 / 23
Source audit opinions
2021/2223 / 23
Source audit opinions
2022/2323 / 23
Source audit opinions
8 source review flagsReporting gaps
8 reported municipal records trigger source quality checks; arithmetic is retained for review.
2023/2423 / 23
Source audit opinions
7 source review flagsReporting gaps
7 reported municipal records trigger source quality checks; arithmetic is retained for review.
Annual figures, coverage & exact evidence
| Financial year | Clean opinions | Clean / reported opinions | No source opinion | Matched / selected codes | Exact opinion codes & counts | Source review flags | Evidence |
|---|---|---|---|---|---|---|---|
| 2017/18 | 0 | 0% | 0 | 23 / 23 | unqualified_emphasis_of_matter: 3 Unqualified - Emphasis of Matter itemsqualified: 15 Qualifieddisclaimer: 3 Disclaimer of opinionoutstanding: 2 Outstanding | 0 | |
| 2018/19 | 0 | 0% | 0 | 23 / 23 | unqualified_emphasis_of_matter: 3 Unqualified - Emphasis of Matter itemsqualified: 9 Qualifieddisclaimer: 3 Disclaimer of opinionoutstanding: 8 Outstanding | 1 | |
| 2019/20 | 0 | 0% | 0 | 23 / 23 | unqualified_emphasis_of_matter: 5 Unqualified - Emphasis of Matter itemsqualified: 14 Qualifieddisclaimer: 3 Disclaimer of opinionoutstanding: 1 Outstanding | 0 | |
| 2020/21 | 0 | 0% | 0 | 23 / 23 | unqualified_emphasis_of_matter: 6 Unqualified - Emphasis of Matter itemsqualified: 8 Qualifiedoutstanding: 9 Outstanding | 0 | |
| 2021/22 | 0 | 0% | 0 | 23 / 23 | unqualified_emphasis_of_matter: 7 Unqualified - Emphasis of Matter itemsqualified: 12 Qualifieddisclaimer: 3 Disclaimer of opinionoutstanding: 1 Outstanding | 0 | |
| 2022/23 | 0 | 0% | 0 | 23 / 23 | unqualified_emphasis_of_matter: 6 Unqualified - Emphasis of Matter itemsqualified: 10 Qualifieddisclaimer: 3 Disclaimer of opinionoutstanding: 4 Outstanding | 8 | |
| 2023/24 | 0 | 0% | 0 | 23 / 23 | unqualified_emphasis_of_matter: 6 Unqualified - Emphasis of Matter itemsqualified: 10 Qualifieddisclaimer: 1 Disclaimer of opinionoutstanding: 6 Outstanding | 7 |
Source mappings & retrieval dates
2017/18 · Auditor-General opinionsExact source evidence
Exact opinion codes and source report links; unqualified alone denotes clean.
Source retrieved 02 Oct 2026 · audit_opinions2018/19 · Auditor-General opinionsExact source evidence
Exact opinion codes and source report links; unqualified alone denotes clean.
Source retrieved 02 Oct 2026 · audit_opinions2019/20 · Auditor-General opinionsExact source evidence
Exact opinion codes and source report links; unqualified alone denotes clean.
Source retrieved 02 Oct 2026 · audit_opinions2020/21 · Auditor-General opinionsExact source evidence
Exact opinion codes and source report links; unqualified alone denotes clean.
Source retrieved 02 Oct 2026 · audit_opinions2021/22 · Auditor-General opinionsExact source evidence
Exact opinion codes and source report links; unqualified alone denotes clean.
Source retrieved 02 Oct 2026 · audit_opinions2022/23 · Auditor-General opinionsExact source evidence
Exact opinion codes and source report links; unqualified alone denotes clean.
Source retrieved 02 Oct 2026 · audit_opinions2023/24 · Auditor-General opinionsExact source evidence
Exact opinion codes and source report links; unqualified alone denotes clean.
Source retrieved 02 Oct 2026 · audit_opinionsThe interpretation mattersKeep the context
Keep the context
beside the curve.
Amounts are nominal rand, with no inflation adjustment.
Revenue and expenditure totals show independently reported observations; the operating balance percentage uses only municipalities with both operands.
Maintenance is 100 × summed repairs / summed reported asset bases for matched municipalities; a non-positive aggregate denominator has no ratio, not the average of percentages. Cash coverage similarly uses matched cash and expenditure.
Missing rows, missing operands and explicit source nulls remain gaps; a reported zero is retained.
Clean audit means exact opinion code unqualified. Emphasis-of-matter and unfamiliar reported opinion codes remain distinct from clean and from missing.
The consistent cohort is the intersection of topic-reporting municipalities across every selected year.
Current geography is applied to national/provincial history. Historical boundary changes may prevent like-for-like comparison. Archived municipalities can be inspected individually.
Verified legacy 2009–2019 mappings and current v2 mappings from 2023 use separate source item codes. The unverified 2020–2022 transition remains a gap. Legacy revenue includes capital transfers while current revenue excludes them; legacy operating balance percentages are withheld pending verified normalisation. These are reported nominal totals, not identical definitions over time.
Money is nominal ZAR. No inflation adjustment or historical financial resilience rating is calculated in this view.
Source retrieved 07 Oct 2026. Retrieval date and financial reporting period are different.
Read the full methodology